Skip to main content
CityRuleLookup

Thurston County, WA Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate
2% of lodging charge
Applies to
Stays under one month
Collected by
WA Department of Revenue
Max penalty
90 days jail / $1,000 fine

Summary

Unincorporated Thurston County levies a 2% excise tax on short-term lodging charges, including hotels, motels, tourist courts, and campgrounds.

These county ordinances apply to unincorporated areas of Thurston County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

there is hereby levied and there shall be collected an excise tax in the amount of two percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, campground, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property; provided, that it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 77).

Full Breakdown

County Code Chapter 5.70 imposes a 2% excise tax on the charge for furnishing lodging by a hotel, rooming house, tourist court, campground, motel, or trailer camp in unincorporated Thurston County, plus any similar license to use real property for stays under one month. Stays of one month or more are presumed a lease, not a taxable license to use. The state Department of Revenue collects the tax alongside state sales tax, and proceeds fund the county's stadium, convention and art center fund for tourism promotion and facility costs.

Violations & Fines

Failing to collect or remit the tax is a misdemeanor punishable by up to 90 days in jail, a fine up to $1,000, or both, with each unpaid sale or charge counted as a separate offense.

Frequently Asked Questions

Does the Thurston County lodging tax apply to short-term rental hosts?
Yes. Any short-term license to occupy real property for under a month, including vacation rentals, is taxed the same as hotels and campgrounds under Chapter 5.70.
Is a long-term rental subject to this tax?
No. Occupancy of one month or more is presumed a lease rather than a taxable license, so it falls outside the 2% accommodation excise tax.

Sources & Official References

Other rules in Thurston County

All Thurston County rules

How Thurston County compares: Cities with the Highest Short-Term Rental Taxes·Compare Thurston County to another location·View the Washington short-term rentals overview

Get notified when Taxes & Fees in Thurston County, WA changes

We'll email you the moment we detect a change in the code. No spam, unsubscribe anytime.

We'll never sell or share your email. One-click unsubscribe in every email.

See something wrong?

Help us keep this page accurate. If you notice an error or outdated information, let us know.